2008 (1) TMI 701 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, Kolkata ruled in favor of the Appellant, stating that they did not receive any amount in excess of excise duty paid in relation to fitments supplied to Indian Railways. Therefore, the case did not fall under the purview of Section 11D of the Central Excise Act, 1944. The Tribunal waived the pre-deposit requirement, set aside the impugned order, and allowed the appeal.